T.M.V. KUNJAHAMMED vs. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX

WP(Crl.)/103/2025HC KeralaKLHC01007427202510 April 2025Bench: HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala at Ernakulam, presided over by Justice Kauser Edappagath, held that the prayers in both writ petitions had become infructuous. Consequently, the Court dismissed both writ petitions as infructuous. No specific reasoning beyond the submission of the petitioners' counsel that the prayers were infructuous is provided in the judgment. The operative direction was the dismissal of the petitions. No issues were left undecided.

What were the facts?

These are two criminal writ petitions, WP(Crl.) Nos. 103 and 94 of 2025, filed before the High Court of Kerala at Ernakulam. The petitioners are T.M.V. Kunjahammed and Vannantavida Kunhammad Aliyar alias V.V. Kunhammad, respectively. The respondents are the Principal Chief Commissioner of Income Tax and the Income Tax Officer, Ward 2(2), Kozhikode. The petitions were listed for admission on April 10, 2025. The learned counsel for the petitioners made a submission before the court.

What were the issues?

The primary issue before the High Court was to decide the fate of the criminal writ petitions filed by the petitioners. The petitioners, through their counsel, made a submission regarding the prayers sought in the writ petitions. The revenue's contentions are not recorded in the judgment. The judgment does not explicitly frame legal questions or mention specific provisions of the Income Tax Act or any precedents relied upon by either party.

AI-generated summary — verify with the full judgment below

W.P.(Crl)Nos.103 & 94 of 2025 1 2025:KER:31438 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947 WP(CRL.) NO. 103 OF 2025 PETITIONER/ACCUSED: T.M.V. KUNJAHAMMED AGED 64 YEARS THYVECHAMADAMPALLY HOUSE, VANIMEL, BHUMIVATHUKKAL P.O, KUYITH, VATAKARA, KOZHIKODE, PIN - 673520 BY ADVS.RAMANARAYANAN G. P.RAGHUNATHAN SIMI M JACOB RESPONDENTS: 1 PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX AAYAKKAR BHAVAN, OLD RAILWAY STATION ROAD, ERNAKULAM, PIN - 682018 2 THE INCOMETAX OFFICER WARD 2(2), AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE, PIN – 673001 SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CRIMINAL) HAVING COME UP FOR ADMISSION ON 10.04.2025, ALONG WITH WP(Crl.).94/2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(Crl)Nos.103 & 94 of 2025 2 2025:KER:31438 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947 WP(CRL.) NO. 94 OF 2025 PETITIONER: VANNATAVIDA KUNHAMMAD ALIYAR ALIAS V.V.KUNHAMMAD AGED 60 YEARS S/O KUNHABDULLA [PA NO: AIPPV5724K] VANNANTAVIDA HOUSE, CHERUMOTH PO: VALAYAM, VADAKARA KOZHIKODE, PIN - 673517 BY ADVS. P.RAGHUNATHAN RAMANARAYANAN G. SIMI M JACOB RESPONDENTS: 1 PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX AAYAKKAR BHAVAN: OLD RAILWAY STATION ROAD: ERNAKULAM:, PIN - 682018 2 THE INCOME TAX OFFICER WARD 2(2): KOZHIKODE: AAYAKAR BHAVAN: NORTH BLOCK: MANANCHIRA: KOZHIKODE., PIN – 673001 SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CRIMINAL) HAVING COME UP FOR ADMISSION ON 10.04.2025, ALONG WITH WP(Crl.).103/2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(Crl)Nos.103 & 94 of 2025 3 2025:KER:31438 JUDGMENT The learned counsel for the petitioners submits that the prayer in these writ petitions has become infructuous. Hence, these writ petitions are dismissed as infructuous. Sd/- DR. KAUSER EDAPPAGATH JUDGE kp

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